Classification of modern banking operations. Concepts and main types of modern banking operations Banking operations concept types general characteristics

Banking operations are a closed list of operations, the right to perform which belongs to banks on an exclusive basis.

Banking operations include:

attracting funds from individuals and legal entities to deposits (on demand and for a certain period);
placement of these raised funds on your own behalf and at your own expense;
opening and maintaining bank accounts for individuals and legal entities;
carrying out settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;
collection of funds, bills, payment and settlement documents and cash services for individuals and legal entities;
purchase and sale of foreign currency in cash and non-cash forms;
attraction of deposits and placement of precious metals;
issuance of bank guarantees;
making money transfers on behalf of individuals without opening bank accounts (except for postal transfers).

All banking operations and other transactions are carried out in rubles, and, if there is an appropriate license from the Bank of Russia, in foreign currency. The rules for carrying out banking operations, including the rules for their material and technical support, are established by the Bank of Russia.

101.Money circulation: concept, content.

Money circulation is the movement of money in internal circulation in cash and non-cash forms, serving the sale of goods, as well as non-commodity payments and settlements in the economy. The objective basis of money circulation is commodity production, in which the commodity world is divided into goods and money, giving rise to contradictions between them. With the deepening of the social division of labor and the formation of national and world markets under capitalism, money circulation receives further development. It serves the circulation and turnover of capital, mediates the circulation and exchange of the entire total social product, including the income of various classes. With the help of money in cash and non-cash forms, the process of circulation of goods, as well as the movement of loan and fictitious capital, is carried out.

Money circulation is divided into two areas: cash and non-cash. Cash circulation is the movement of cash in the sphere of circulation. It is served by banknotes, small change and paper money (treasury notes). In developed capitalist countries, banknotes issued by the central bank make up the overwhelming majority of cash circulation. A small part of the issue of money (about 10%) is accounted for by treasuries, which issue mainly coins and small denomination paper notes - treasury notes.

Non-cash circulation is a change in cash balances in bank accounts, which occurs as a result of the bank’s execution of the account owner’s orders in the form of checks, plastic cards, orders of approval, payment orders, electronic means of payment, and other payment documents. In some countries, treasury bills, certificates, and other instruments are used in circulation.

There is a close and mutual dependence between cash and non-cash circulation: money constantly moves from one sphere of circulation to another, changing the form of cash banknotes to a deposit in a bank, and vice versa. Receipts of non-cash funds into bank accounts are an indispensable condition for the issuance of money. Therefore, non-cash circulation is inseparable from the circulation of cash and together with it forms a single monetary circulation of the country, in which a single money of the same name circulates.

Money is constantly in motion between three subjects (Fig. 1).

The movement of money when performing functions in cash and non-cash forms constitutes monetary circulation. The basis of money circulation is the social division of labor and the development of commodity production. With the help of money, the process of exchange of the total social product takes place, including the circulation of capital, the circulation of goods and the provision of services, the movement of ship capital and income of various social groups.

102. Settlement legal relations: concept, content, types of settlements.

Settlement legal relations are relations mediated by legal norms associated with the implementation of settlements between the parties to a compensated property relationship with the participation of a credit institution. Settlement legal relations are also legal relations that arise when making payments to budgets of all levels and to state extra-budgetary funds.

Modern banking legislation can be divided into three tiers:

1. Laws on the central bank and laws regulating the activities of individual business banks.

2. Laws related to the regulation of parallel institutions and affecting banking activities.

3. Laws of universal action. The first tier contains two blocks:

a) Law on the Central Bank;

b) Laws regulating the activities of individual business banks.

One block of laws regulates the activities of individual credit institutions, the other block of banking laws covers provisions governing the activities of business (commercial) banks. These may be separate laws regulating credit foreign exchange transactions and bill circulation.

The first and second blocks of laws are laws regulating both the activities of banks in general and the conduct of their individual operations.

The second tier in the system of banking legislation are laws related to the regulation of parallel institutions that affect banking activities.

Such laws, for example, could be: laws on the stock exchange, shares on securities

papers, mortgages, trusts and trust operations.

The third tier includes laws of universal action. For example:

The Constitution is the main law of the country, the Civil Code, and economic rights.

In addition to its own banking laws, the structure of banking legislation contains various types of instructions, regulations,

orders and clarifications of the Central Bank of Russia.

Laws regulating banking activities are necessary primarily for the banks themselves. Since legislative norms determine the range of permitted and unauthorized operations, the procedure for licensing, responsibility and control.

A number of banking laws need to be known not only by bank employees, but also by its clients.

A number of banking laws help the client to gain confidence that, or otherwise, the requirements of the bank are valid. not a fiction, but has a certain legal basis.

The Law “On the Bank of Russia” and the Law “On Banks and Banking Activities” were first adopted in 1990.

Banking legislation, based on international experience, although characterized by a certain stability, can and should change under the influence of certain reasons. New editions of banking laws regulating the activities of banks appeared in 1905 and 2002.

2. Types and general characteristics of banking operations (active and passive operations).

Banking operations and other transactions of a credit institution.

Banking operations include:

raising funds for individuals and legal persons in deposits (on demand and for a certain period);

placement of funds specified in paragraph 1 of part one of this article on one’s own behalf and at one’s own expense;

opening and introduction of bank accounts for individuals. and legal persons;

carrying out settlements on behalf of individuals. and legal entities, including correspondent banks, on their bank accounts;

collection of funds, bills, payment and settlement documents and cash services for individuals. and legal persons;

purchase and sale of foreign currency in cash and non-cash forms;

attraction of deposits and placement of precious metals;

issuance of bank guarantees;

9) making money transfers on behalf of individuals. persons without opening bank accounts (except for postal transfers).

Credit institution other than those listed in part one of thisArticles of banking operations have the right to carry out the following transactions:

issuance of guarantees for third parties providing for the fulfillment of obligations in monetary form;

acquisition of the right to demand from third parties the fulfillment of obligations in monetary form;

trust management of funds and other property under an agreement with an individual. and legal persons;

carrying out transactions with precious metals and precious stones in accordance with the legislation of the Russian Federation;

provision of physical space for rent and legal persons in special premises or safes located in them for storing documents and valuables;

Leasing operations;

Providing consulting and information services.

A credit institution has the right to carry out other transactions in accordance with the legislation of the Russian Federation.

Active bank operations- these are transactions involving funds in which banks place the resources at their disposal.

Obviously, com. In carrying out its activities, the Bank strives to obtain the maximum possible income. However, as a rule, high-yield investments are low-liquidity, which means that in the pursuit of profit, the bank may lose the ability to timely settle its obligations. In banking practice, violation of payment terms is a phenomenon. an unacceptable oversight because he loses his rating, clients, and therefore the opportunity to receive maximum profit.

Assets that do not generate income for the bank:

Correspondent account;
Reserve account;
Fixed assets.

With the help of passive operations, banks form their resources .

There are four forms of passive com operations. banks:

primary issue of securities of a commercial bank;

deductions from bank profits for the formation or increase of funds;

obtaining loans from other legal entities. Persons;

deposit operations.

Banking activities are carried out through banking operations.

Banking operations are classified according to various criteria. The main criterion is economic content and corresponding legal regulation. According to the economic content, banking operations are divided into basic and other banking operations. To carry out all banking operations, it is mandatory to include them in the banking license.

Basic banking operations performed in the aggregate serve as the basis for defining a legal entity as a bank. If there is the right to carry out only some of the basic banking operations, a legal entity cannot be considered a bank, but is considered as a non-banking financial institution. Other banking operations are carried out both by banks and non-banking financial institutions in accordance with the list contained in the banking license.

Basic banking operations include:
– attracting funds from individuals and (or) legal entities into deposits;
– placing raised funds on your own behalf and at your own expense on the terms of repayment, payment and urgency;
– opening and maintaining bank accounts for individuals and legal entities,
- lending to individuals and enterprises.

Other banking operations include, in particular:

– settlement and cash services for individuals and legal entities, correspondent banks;
– opening and maintaining accounts in precious metals;
– foreign exchange transactions;
– issuance of bank guarantees;
– trust management of funds;
– issuance of bank plastic cards;
– issuance of securities confirming the attraction of funds into deposits (deposits) and their placement in accounts;
– factoring;
– transportation of cash, currency and other valuables;
– provision of special premises or safes for storing accounting documents and valuables.

The National Bank of the Republic of Belarus establishes the rules and procedures for conducting banking operations and issues a license to carry them out.

Banks have the right to carry out other operations that are not considered as purely banking and do not require inclusion in the license of the National Bank of the Republic of Belarus, and, if necessary, are permitted in a different way. Such non-banking transactions include:

– financial lease (leasing);
– issue, sale, purchase and other transactions with securities;
– guarantee for third parties, providing for the fulfillment of obligations in monetary form from third parties;
– acquisition of the right (claim) to fulfill obligations in monetary form from third parties;
– transactions using bank plastic cards;
– consulting and information services;
– other activities provided for by the legislation of the Republic of Belarus.

Banks do not have the right to engage in insurance activities as insurers, as well as production and trading activities, except in cases where such activities are carried out for their own needs.

According to legal regulations, there are bank operations that require a license, permit, or approval. For example, to conduct banking operations, a banking license is required; to conduct a number of operations with securities, a license from the body regulating work with securities is required. A number of foreign exchange transactions and investment transactions require permission or approval from the National Bank. For example, a bank’s participation in the authorized capital of another bank is possible only with the consent of the National Bank.

In relation to the bank's balance sheet, operations can be active, passive, and off-balance sheet. Passive operations are aimed at attracting funds, forming the bank’s obligations, active operations are aimed at providing these funds, reflecting the bank’s requirements. Off-balance sheet transactions involve taking into account the bank's obligations and requirements, which are not reflected on the balance sheet accounts, since the risks on them have not yet been realized (requirements and obligations for guarantees, for the provision of funds, for transactions with securities, foreign currency). In addition, these operations also include operations for quantitative accounting of valuables and documents owned by the bank or in storage.

Based on the nature of relationships with clients, operations are divided into direct and intermediary. Direct transactions reflect the bilateral relationship between the bank and its client or partner in accordance with the concluded agreement, for example, a loan agreement, a deposit agreement. Intermediary operations are carried out between various clients of the bank with its assistance in the process of carrying out banking activities. These include settlement transactions, trust transactions and others.

According to the degree of risk, operations are distinguished with a high level of risk, medium, and low.

In terms of profitability, banking operations can be with high, medium and low profitability, as well as unprofitable.
Based on the impact on the cost of operations, operations with high, medium and low costs are distinguished.

Based on frequency, one-time, multiple-time and permanent bank operations are distinguished. Banking activities are carried out through banking operations.

Banks have the exclusive right to carry out the following banking operations:

1) attracting funds from legal entities and individuals to deposits (demand and time deposits);

2) placement of the specified funds on one’s own behalf and at one’s own expense on the terms of repayment, urgency and payment (lending);

3) opening and maintaining bank accounts for clients.

In addition to the above, banking operations include:

1) carrying out settlements on behalf of individuals and legal entities, including correspondent banks, on their bank accounts;

2) collection of funds, bills, payment and settlement documents and cash services for individuals and legal entities;

3) purchase and sale of foreign currency in cash and non-cash forms;

4) attraction of deposits and placement of precious metals;

5) issuance of bank guarantees.

6) making money transfers on behalf of individuals without opening bank accounts (except for postal transfers).

All banking operations are divided into active and passive. Passive operations are a set of operations that ensure the formation of commercial bank resources. The resources of a commercial bank can be generated from its own and borrowed funds. Raised funds also play an important role. By mobilizing temporarily available funds of legal entities and individuals on the financial resources market, commercial banks satisfy the economy’s needs for additional working capital and investment funds.

Raised funds are formed through the attraction of loans and borrowings received from other legal entities, deposit transactions, as well as the issuance of securities. Deposit operations are operations of banks to attract funds from legal entities and individuals into deposits for a certain period or on demand. The objects of such operations are deposits - amounts of money that subjects of deposit operations deposit into the bank and which for a certain time are deposited in bank accounts due to the current procedure for carrying out banking operations. Among non-deposit sources of formation of funds attracted by banks, a special place is given to interbank loans and loans provided by the Central Bank.

Active operations are operations to place the bank’s own and borrowed funds to make a profit. Liquidity, profitability, and, consequently, the financial reliability and stability of the bank as a whole depend on the quality implementation of the bank’s active operations. The bank's active operations, depending on their economic content, are divided into credit or lending, investment, guarantee, as well as operations with securities. The basis of active operations is credit operations.

Investment operations of a bank are operations for the bank to invest its funds in securities and shares of non-banking structures for the purpose of joint economic, financial and commercial activities, as well as placement in the form of time deposits in other credit institutions. Securities transactions include transactions with securities listed on stock exchanges, as well as transactions with bills of exchange.

Guarantee operations are operations where the bank issues a guarantee (guarantee) for payment of the client’s debt to a third party upon the occurrence of certain conditions.

Also distinguished are commission transactions of the bank and transactions for its own needs (purchase of fixed assets, payroll of employees, and others). Commission transactions are those transactions that the bank performs on behalf of its clients and charges them a fee in the form of commissions. The number of these operations is constantly growing, and the bank does not divert its own or borrowed funds to carry them out. The main commission transactions include: cash transactions, trust transactions, foreign currency transactions and information services.

In addition to the listed banking operations, a credit institution has the right to carry out the following transactions:

1) issuance of guarantees for third parties, providing for the fulfillment of obligations in monetary form;

2) acquisition of the right to demand from third parties the fulfillment of obligations in cash (factoring);

3) trust management of funds and other property under agreements with individuals and legal entities (trust operations);

4) carrying out transactions with precious metals and precious stones in accordance with the law;

5) leasing to individuals and legal entities special premises or safes located in them for storing documents and valuables (safe deposits);

6) leasing operations;

7) provision of consulting and information services.

The bank can manage the financial affairs and property of firms and individuals for a fee. The function of property management is known as trust management operations, or trust services. Through trust departments, banks manage their clients' securities portfolios, provide agency services to corporations that issue stocks and bonds, and act as trustees under wills.

All banking operations and other transactions are carried out in rubles, and, if there is an appropriate license from the Bank of Russia, in foreign currency. At the same time, a credit organization is prohibited from engaging in production, trade and insurance activities (with the exception of insurance of currency and credit risks).

Source - T.A. Frolova Banking: lecture notes Taganrog: TTI SFU, 2010.

A banking operation is a system of actions provided by federal laws and regulations of the Bank of Russia that a credit institution must perform to provide services to its client for a specific transaction.

All banking operations can be divided into active and passive.

Active operations are operations to allocate banking resources with the aim of generating profit and regulating bank liquidity.

Active transactions are recorded on active balance sheet accounts and constitute a significant determining part of the operations of a credit institution.

Active banking operations include:

A mortgage loan is a loan secured by real estate. Typically the loan is issued by a bank, but the lender under the obligation secured by the mortgage can be a company or any other legal entity. The borrower of a mortgage loan secures his obligation to repay the loan with the collateral of real estate owned or operated by him. With the consent of the lessor, the subject of the mortgage may also be the right to lease real estate.

The loan is issued for a long term (up to 50 years). The interest rate on a mortgage loan is lower than on other bank loan products. The borrower of a mortgage loan must have a so-called “down payment” available - part of the cost of the property purchased with the funds from the mortgage loan (although in some banks this condition is not mandatory). The size of the down payment usually affects the term and interest on the loan and varies from 0% to 70% of the value of the mortgage property.

Forfaiting is a unique form of lending to exporters and sellers when selling goods, most often used in foreign trade transactions. The bank (forfaiter) buys from the exporter (seller) the monetary obligation of the importer (buyer) to pay for the goods purchased by him immediately after delivery of the goods and makes early, full or partial payment of the cost of the goods to the exporter.

Forfaiting instruments are bills of exchange. But the object of forfeiting can also be other types of securities, the main thing is that these securities contain only an abstract obligation.

Forfaiting is often used for the supply of machinery and equipment for large amounts with long installment plans (from 1 year to 5-7 years).

In contrast to the usual accounting of bills by commercial banks, forfaiting involves the transfer of all types of risk on a debt obligation to the buyer of the bill - the forfaiter.

Factoring is a set of services that a bank (or factoring company), acting as a financial agent, provides to companies that work with their customers on deferred payment terms.

factors history and current operations.

The supplier comes to the bank and enters into an agreement for factoring services. The bank checks his counterparties and sets a limit for factoring operations. Next, the supplier company enters into an agreement for the supply of its products with deferred payment and ships the goods. Having shipped the goods, he brings delivery documents to the bank (waybills, invoices, shipper documents, etc.) and, without waiting for payment from his buyer, receives money from the bank for the goods delivered - usually up to 90% of the delivery amount. The remaining 10% is transferred to the supplier after three or four months later the bank receives money from the buyer.

Leasing is a type of financial services related to the financing of a company's fixed assets. Depending on the useful life of the leased object, the term and economic essence of the leasing agreement, the following are distinguished:

Financial leasing (financial lease). The term of the leasing agreement is comparable to the useful life of the leased object. As a rule, at the end of the leasing agreement, the residual value of the leased object is close to zero and the leased object can be transferred to the lessee. Operational (operational) leasing. The term of the leasing agreement is significantly less than the useful life of the leased object. At the end of the contract, the leased object is either returned to the lessor and can be leased again, or is purchased by the lessee at the (material) residual value.

Leasing contracts may provide for maintenance of supplied equipment, personnel training, etc.

The subject of leasing can be any non-consumable things, including an enterprise and other property complexes, buildings, structures, equipment, vehicles and other movable and immovable property that can be used for business activities.

Credit by phone. A phone loan is a convenient, fast and easy way to get the required amount. The loan application is filled out by calling the Customer Service Center, and you will only need to come to the bank once - to receive the money.

Acquiring - accepting payment cards when paying for goods and services - has recently been the most rapidly developing area of the card business in Russia. An increasing number of customers prefer to pay using payment cards, choosing in advance stores, restaurants, salons, travel agencies, etc. that provide this form of payment.

Passive operations are operations to form the bank’s own resources and attract additional funds to carry out banking operations.

Formation of liabilities is the basic task of any commercial bank. Passive operations play an important role; it is with their help that banks acquire resources to carry out active operations.

There are four forms of passive operations of commercial banks:

1) Contributions and authorized capital of the bank (sale of shares or shares to their first owners);
2) Receipt of profit by the bank, as well as the formation or increase of funds formed by the bank in the course of its activities;
3) Deposit operations (receiving resources from bank clients);
4) Non-deposit operations (receiving resources from the central bank and in the money markets).